Hi,

I am with my current employer since Oct 2005. I worked from India (like working from home for my personal reasons) from June 2006 to Jan 2007. So I was out of USA for 7 months and worked my current employer from outside the country. But my employer payed me all the while.

I got married in July 2006 but my wife hasn't entered USA till now.

Am I considered non-resident. What tax forms should I fill? Can I claim married status? Appreciate your help.

Thanks,
MSR

MSR:

By being H-1B from Oct 2005 to end of May 2006, you have met the Substantial Presence. You also met the 31-consecutive day rule.

If you retained your H-1B whle you were in India, then returned to the U.S. under that same H-1B, you are still considered a resident alien, even though spent June 2006 to Jan 2007 in India.

Hence, you can file jointly with your wife, even though she is a non-resident alien. She must agree to be treated as a resident alien for the entire year, and her 2006 income (if any) is subject to U.S. taxes. Her physical location during 2006 is irrelevent.

If you choose the course of action, you must file either Form 1040, 1040A or 1040EZ.

If you need professional help, contact me at david.kempe@<hidden>.